Documents Required for GST Registration

Here’s a handy checklist outlining all the necessary documents required for GST registration.
Business Loan
2 min read
03 September 2023

As a business owner, it is beneficial to understand how to register for GST. To do this, you must provide the required documents for GST registration, such as a PAN card, Aadhaar Card, and proof of address.

Here is a list of the GST registration documents that you must provide based on your business type.

Who should register for GST?

According to the 2017 Goods and Services Tax (GST) Act, businesses having a turnover of Rs. 40 lakh or more are required to register for GST. The threshold for GST registration in northeastern and hill states is Rs. 10 lakh. In addition, the following individuals must register for GST and obtain a unique 15-digit GSTIN:

  • Individuals making the inter-state supply of taxable goods and services
  • Individuals with taxability under reverse charge
  • Non-resident taxable individuals
  • Individuals are eligible for tax deductions under Section 37
  • Individuals who provide products or services on behalf of another registered taxpayer in any way
  • Individuals acting as distributors of input services
  • All e-commerce operators
  • Aggregators supplying services under a new brand or trade name
  • Any other individual or group of individuals notified by the Central or State government as per the GST Council's recommendations

You need to sign up for GST if you sell goods within the same state and your annual turnover is more than Rs. 20 lakh. The same goes for service providers within the same state who have annual turnovers of Rs. 40 lakh. Also, suppliers within the same state must sign up for GST.

Category of GST Registration

There are different types of GST registration depending on the nature and turnover of the business. Some of the types are:

  • Normal scheme registration: This is the most common type of registration for businesses whose turnover exceeds the threshold limit of Rs. 40 lakh for goods or Rs. 20 lakh for services. The registered person has to file monthly or quarterly GST returns and pay tax at the applicable rates.
  • Composition scheme registration: This is a simplified scheme for small businesses whose turnover does not exceed Rs. 1.5 crore for goods or Rs. 50 lakh for services. The registered person has to pay tax at a fixed rate on turnover and file quarterly GST returns.
  • Casual taxable person registration: This is a temporary registration for persons who occasionally supply taxable goods or services in a state where they do not have a fixed place of business. The registration is valid for 90 days or the period of supply, whichever is earlier.
  • Non-Resident taxable person registration: This is a registration for persons who reside outside India but supply taxable goods or services in India. The registration is valid for 90 days or the period of supply, whichever is earlier.
  • Input service distributor registration: This is a registration for offices of a supplier who receive tax invoices for input services and distribute the input tax credit to other branches of the same supplier.

Other types of registration include non-resident online service distributor, Embassy/ UN Body/ Other notified persons, special Economic zone Developer/ Unit, tax deductor at source/ tax collector at source, etc.

What are the main documents required for GST registration?

The main documents for GST registration include:

  • PAN card
  • Proof of business registration
  • Proof of identity
  • Photographs
  • Address proof of persons in charge
  • Business's address proof
  • Bank account statements

You can prove your bank details through a bank statement, cancelled cheque, or an extract from your passbook. Similarly, an address proof can take the form of an electricity bill, rent agreement, or ownership documents.


GST registration documents for individuals and sole proprietors

  • Owner's PAN card
  • Owner's Aadhaar card
  • Owner's photograph
  • Proof of address
  • Bank account details

GST registration documents for partnerships and LLPs

  • Partnership deed
  • PAN cards of partners involved
  • Photographs of the partners involved
  • Address proof of partners involved
  • Aadhaar card of any authorised signatory
  • Signatory proof of appointment
  • LLP proof of registration
  • Bank details
  • Business' principal address proof

GST registration documents for Hindu Undivided Families (HUFs)

  • HUF's PAN card
  • Karta (patriarch of the family) PAN card
  • Owner's photograph
  • Bank detail
  • Business' principal address proof

GST registration documents for companies

  • Company PAN card
  • The Ministry of Corporate Affairs incorporation certificate
  • Memorandum/ articles of association
  • Signatory appointment proof
  • Signatory PAN card
  • Signatory Aadhaar card
  • PAN card of all directors
  • Address proof of all directors
  • Bank details
  • Business' principal address proof

GST registration documents for societies or clubs

  • A society or club needs to provide the following GST registration documents to complete the process and obtain GSTIN
  • A copy of the club or society's registration certificate
  • A copy of the club or society's PAN card and that of associated partners or promoters
  • Photograph of partners or promoters
  • A copy of bank account statement/ crossed cheque/ passbook's first page
  • Proof of registered office address
  • Authorisation letter signed by authorised signatory/ signatories

Disclaimer

While care is taken to update the information, products, and services included in or available on our website and related platforms/ websites, there may be inadvertent inaccuracies or typographical errors or delays in updating the information. The material contained in this site, and on associated web pages, is for reference and general information purpose and the details mentioned in the respective product/ service document shall prevail in case of any inconsistency. Subscribers and users should seek professional advice before acting on the basis of the information contained herein. Please take an informed decision with respect to any product or service after going through the relevant product/ service document and applicable terms and conditions. In case any inconsistencies are observed, please click on reach us.

*Terms and conditions apply

Frequently asked questions

Can I get GST no without PAN card?

No, you cannot get a GST number without a PAN card. The PAN card is a mandatory document for obtaining a GST registration. The only exception is for non-resident taxable persons who can get a GST number without a PAN card.

Can a person without business get GST number?

Yes, a person without business can get a GST number if he or she meets certain criteria. For example, a casual taxable person who occasionally supplies goods or services in a state where he or she does not have a fixed place of business has to obtain a GST number. Similarly, a non-resident taxable person who resides outside India but supplies goods or services in India also has to get a GST number.

What is GST registration fees?

There is no fee for registering for GST on the official GST portal. The process is completely free and online. However, if you want to save time and effort, you can opt for professional services that can help you with the GST registration process. These services may charge you a nominal fee depending on the type and size of your business.

How much turnover required for GST?

The turnover required for GST registration depends on the nature and location of your business. For most businesses, the threshold limit is Rs. 40 lakhs for goods and Rs. 20 lakhs for services. However, for special category states, the limit is Rs. 10 lakhs for both goods and services. There are some exceptions and exemptions for certain types of businesses as well.

Can I apply GST without shop?

Yes, you can apply for GST without having a shop or an office. You can show your home address as your place of business if you are running a sole proprietorship or a partnership firm. You will need to provide some documents such as PAN card, Aadhaar card, bank account statement, etc., to prove your identity and address.

Show More Show Less